Moving to Luxembourg: taxes, residence and life
How to become tax resident in Luxembourg: personal, dividend and corporate tax, 7 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Luxembourg the top income tax rate is 46%, dividends are taxed at up to 21% and companies pay 23.9% corporate tax.
How to move and become tax resident
You can become tax resident in Luxembourg from arrival once you take up residence (Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Luxembourg — see the list below.
Living there
Luxembourg has a temperate oceanic climate with winter highs around 3.6 °C and summer highs around 23.5 °C. The economy grew +1% in 2025; the IMF forecasts 1.5% for 2026. Its passport opens about 164 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 46% |
|---|---|
| Dividend tax | 21% |
| Corporate tax | 23.9% |
| اقامت مالیاتی | از ورود — Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months |
| مسیر شما | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| گذرنامه | بدون ویزا یا فرودگاهی به 164 کشور |
| Economic growth | +1% (2025), forecast 1.5% (2026) |
| نوع اقلیم | temperate oceanic · 3.6° / 23.5° (Luxembourg) |
| جنگ و درگیری | none — No conflict exposure |
| همهٔ مخاطرات طبیعی | 1.7/10 |
| استحکام بانکی | 9/10 · AAA |
| حمایت از مالکیت | 9/10 |
| خانههای گرم در زمستان | 9.5/10 |
Residence programmes in Luxembourg
- EU/EEA/Swiss free movement – registration certificate — freeMovement · open · 2026-10
- Investor residence permit — سرمایهگذاری CHF 470'000 · open · 2026-10
- Residence permit for private reasons – sufficient resources — درآمد / سال CHF 30'500 · open · 2026-10
- Self-employed residence permit — entrepreneur · open · 2026-10
- EU Blue Card (highly qualified worker) — درآمد / سال CHF 49'800 · open · 2026-10
- Salaried worker residence permit — employment · open · 2026-10
- Family reunification — درآمد / سال CHF 30'500 · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Luxembourg to become tax resident?
از ورود. Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months Arrival year split: worldwide income only for resident part
How much tax will I pay in Luxembourg?
In Luxembourg the top income tax rate is 46%, dividends are taxed at up to 21% and companies pay 23.9% corporate tax.
Which residence programmes does Luxembourg offer?
EU/EEA/Swiss free movement – registration certificate; Investor residence permit (CHF 470'000); Residence permit for private reasons – sufficient resources; Self-employed residence permit; EU Blue Card (highly qualified worker)
What is the usual way to move to Luxembourg?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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